Civic Intelligence

Communities United Inc.

990 • Fiscal year 2014 • EIN 04-2465684

Feb 01, 2013 to Jan 31, 2014 • Filed on Jun 26, 2014

63 Pleasant StreetLexington, MA 02472

(617) 744-6076

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.65x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

32nd percentile

0.09x

Higher debt load relative to revenue than 32% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

24th percentile

-4.8%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

3rd percentile

-25%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-3.6%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$797,586

Down $263,030 (-25%) from 2013

Net Assets

Down

$281,820

Down $271,056 (-49%) from 2013

Liabilities

Up

$515,766

Up $8,026 (+1.6%) from 2013

Revenue

Down

$5,609,266

Down $210,555 (-3.6%) from 2013

Expenses

Down

$5,880,321

Down $125,026 (-2.1%) from 2013

Net Income

Down

-$271,055

Down $85,529 (-46%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,325,881Liabilities 2011: $371,771Net Assets 2011: $954,1102011Assets 2012: $1,021,416Liabilities 2012: $283,014Net Assets 2012: $738,4022012Assets 2013: $1,060,616Liabilities 2013: $507,740Net Assets 2013: $552,8762013Assets 2014: $797,586Liabilities 2014: $515,766Net Assets 2014: $281,8202014Assets 2015: $619,849Liabilities 2015: $494,593Net Assets 2015: $125,2562015Assets 2016: $542,941Liabilities 2016: $489,955Net Assets 2016: $52,9862016Assets 2017: $665,381Liabilities 2017: $551,217Net Assets 2017: $114,1642017Assets 2018: $763,579Liabilities 2018: $558,657Net Assets 2018: $204,9222018Assets 2019: $725,763Liabilities 2019: $507,097Net Assets 2019: $218,6662019Assets 2020: $775,858Liabilities 2020: $470,930Net Assets 2020: $304,9282020Assets 2022: $1,455,590Liabilities 2022: $1,102,914Net Assets 2022: $352,6762022Assets 2023: $4,453,736Liabilities 2023: $4,078,033Net Assets 2023: $375,7032023Assets 2024: $3,825,641Liabilities 2024: $3,356,271Net Assets 2024: $469,3702024Assets 2025: $3,015,701Liabilities 2025: $2,469,045Net Assets 2025: $546,6562025

Highlighted filing

2014

Assets$797,586
Liabilities$515,766
Net Assets$281,820

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $6,090,2032011Expenses 2012: $6,064,3082012Revenue 2013: $5,819,821Expenses 2013: $6,005,347Net Income 2013: -$185,5262013Revenue 2014: $5,609,266Expenses 2014: $5,880,321Net Income 2014: -$271,0552014Revenue 2015: $5,693,686Expenses 2015: $5,850,250Net Income 2015: -$156,5642015Revenue 2016: $5,103,920Expenses 2016: $5,176,190Net Income 2016: -$72,2702016Revenue 2017: $4,662,298Expenses 2017: $4,601,120Net Income 2017: $61,1782017Revenue 2018: $4,919,499Expenses 2018: $4,828,741Net Income 2018: $90,7582018Revenue 2019: $5,079,567Expenses 2019: $5,065,823Net Income 2019: $13,7442019Revenue 2020: $4,969,367Expenses 2020: $4,883,105Net Income 2020: $86,2622020Revenue 2022: $4,914,173Expenses 2022: $4,921,758Net Income 2022: -$7,5852022Revenue 2023: $5,385,230Expenses 2023: $5,362,203Net Income 2023: $23,0272023Revenue 2024: $5,814,365Expenses 2024: $5,720,698Net Income 2024: $93,6672024Revenue 2025: $6,591,462Expenses 2025: $6,514,176Net Income 2025: $77,2862025

Highlighted filing

2014

Revenue$5,609,266
Expenses$5,880,321
Net Income-$271,055
Jump To
Filing Snapshot
Filing Period
Feb 1, 2013 to Jan 31, 2014
Signed
Jun 26, 2014
Return Version
2013v3.0
Gross Receipts
$5,609,266
Mission and Program Overview

Mission

None

To provide early care and education for children (birth to 6 years), including tuition subsidies for low and moderate income familites and comprehensive child development services for high risk children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$469,717$351,022▼ $118,695
Accounts Receivable$187,476$164,623▼ $22,853
Cash and Non-Interest-Bearing Accounts$181,105$144,408▼ $36,697
Prepaid Expenses and Deferred Charges$190,426$108,595▼ $81,831
Total Assets$1,060,616$797,586▼ $263,030
Other Assets Total$31,892$28,938▼ $2,954
Liabilities
Accounts Payable and Accrued Expenses$266,026$241,600▼ $24,426
Mortgage Notes Payable Secured by Investment Property$232,000$210,510▼ $21,490
Deferred Revenue-$48,868-
Other Liabilities$9,714$14,788▲ $5,074
Total Liabilities$507,740$515,766▲ $8,026
Net Assets / Fund Balance
Unrestricted Net Assets$543,964$269,541▼ $274,423
Temporarily Rstr Net Assets$8,912$12,279▲ $3,367
Total Net Assets Fund Balance$552,876$281,820▼ $271,056
Total Liabilities and Net Assets / Fund Balance$1,060,616$797,586▼ $263,030

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$307,556$1,646,270$1,953,826
Equipment$43,466$245,675$289,141
Other Land Buildings$0$85,789$85,789
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack MyersChairman
John CaldwellVice Chairman
Amy M McCallenDirector
John F SmitkaDirector
Molly DeJohnDirector
Sara KahanaDirector
William SaundersDirector
Gretchen BravacosSecretary
Michael ShermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,971,090
Program Service Revenue
$638,059
Investment Income
$117
Other Revenue
$0
All Other Contributions
$4,971,090
Change in Net Assets
$-271,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,609,266
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$855,927
Total Revenue per Audited Statements
$6,465,193
Total Revenue per Form 990
$5,609,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,163,753
Other Expenses$1,716,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,975,044$163,419-$3,138,463
Occupancy$575,211$56,913-$632,124
Other Employee Benefits$578,408$51,259-$629,667
All Other Expenses$241,410$74,298-$315,708
Payroll Taxes$267,804$32,390-$300,194
Depreciation Depletion$125,619$26-$125,645
Current Officers, Directors, Trustees, and Key Employees-$95,429-$95,429
Other Expenses$85,464$5,364-$85,464
Insurance-$34,055-$34,055
Advertising$16,690$3,080-$19,770
Office Expenses$8,620$5,658-$14,278
Interest$12,586$159-$12,745
Total Functional Expenses$5,356,601$523,720$0$5,880,321

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,736,248
Expenses per Audited Statements$5,880,321
Total Expenses per Form 990$5,880,321
Expenses Not Reported on Form 990$855,927
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Contract Advances$14,788
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

Board of Directors are responsible for decision making of Organization

Form 990, Part VI, Section B, line 11

Line 11a explanation - The Form 990 will be reviewed by the Executive Director and Treasurer prior to filing.

Form 990, Part VI, Section B, line 12C

Review by Board of Directors.

Form 990, Part VI, Section B, line 15

Board of Directors reviews and compares to other organizations of comparable size. Board of Directors examines comparable information for organizations similiar in size.

Form 990, Part VI, Section C, line 19

Documents are available at corporate offices upon request.

Filing and Contact Details

Filer

EIN
04-2465684
Phone
6177446076

Signing Officer

Name
Lori Howe
Title
Executive Director
Phone
6177446076
Signed
2014-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lorraine F Howe
Formed
1970
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
91
Volunteers
0

Preparer

Preparer
Michael J Cree CPAMST
Phone
7812374620
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Rounding -1.

Raw XML AppendixShowing 400 of 430 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYProgramServiceRevenueAmt0543567
IRS990/PYRevenuesLessExpensesAmt0-185526
IRS990/PYSalariesCompEmpBnftPaidAmt04349564
IRS990/PYTotalExpensesAmt06005347
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05819821
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-271055
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04971090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05275989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05368041
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05465964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05594215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026675299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0265
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0515
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01238
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04181
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02714081
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt026675299
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04971090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05275989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05368041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05465964
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05594215
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026675299
IRS990ScheduleA/TotalSupportAmt026679480
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0855927
IRS990ScheduleD/DonatedServicesUseFcltsAmt0855927
IRS990ScheduleD/EquipmentGrp/BookValueAmt043466
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0245675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289141
IRS990ScheduleD/ExpensesNotReportedAmt0855927
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05880321
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0307556
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01646270
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01953826
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085789
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt085789
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable Contract Advances
IRS990ScheduleD/RevenueNotReportedAmt0855927
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05609266
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0351022
IRS990ScheduleD/TotalExpensesPerForm990Amt05880321
IRS990ScheduleD/TotalLiabilityAmt014788
IRS990ScheduleD/TotalRevenuePerForm990Amt05609266
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06465193
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06736248
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board of Directors are responsible for decision making of Organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 11a explanation - The Form 990 will be reviewed by the Executive Director and Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Review by Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors reviews and compares to other organizations of comparable size. Board of Directors examines comparable information for organizations similiar in size.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available at corporate offices upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding -1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08912
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012279
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01060616
IRS990/TotalAssetsEOYAmt0797586
IRS990/TotalAssetsGrp/BOYAmt01060616
IRS990/TotalAssetsGrp/EOYAmt0797586
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04971090
IRS990/TotalEmployeeCnt091
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0523720
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05356601
IRS990/TotalFunctionalExpensesGrp/TotalAmt05880321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507740
IRS990/TotalLiabilitiesEOYAmt0515766
IRS990/TotalLiabilitiesGrp/BOYAmt0507740
IRS990/TotalLiabilitiesGrp/EOYAmt0515766
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0552876
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281820
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05356601
IRS990/TotalProgramServiceRevenueAmt0638059
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0638176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05609266
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01060616
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0797586
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0543964
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0269541
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1063 Pleasant Street
IRS990/USAddress/City0Watertown
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002472
IRS990/VotingMembersGoverningBodyCnt09

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$2.47$0.55$6.59$6.51$0.08
2024Detailed filing. Detailed filing data is available for this year.$3.83$3.36$0.47$5.81$5.72$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$4.08$0.38$5.39$5.36$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$1.10$0.35$4.91$4.92$0.01
2020Summary only. Only limited summary data is available for this year.$0.78$0.47$0.30$4.97$4.88$0.09
2019Summary only. Only limited summary data is available for this year.$0.73$0.51$0.22$5.08$5.07$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.56$0.20$4.92$4.83$0.09
2017Summary only. Only limited summary data is available for this year.$0.67$0.55$0.11$4.66$4.60$0.06
2016Summary only. Only limited summary data is available for this year.$0.54$0.49$0.05$5.10$5.18$0.07
2015Summary only. Only limited summary data is available for this year.$0.62$0.49$0.13$5.69$5.85$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.52$0.28$5.61$5.88$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.51$0.55$5.82$6.01$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.28$0.74$6.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.37$0.95$6.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $5M-$10M nonprofits